Malaysia statutory payroll reports
KAMI produces the files Malaysian employers submit each month and each year: EPF (KWSP) Borang A, SOCSO (PERKESO) Borang 8A, EIS, HRDF, zakat, the monthly PCB file for LHDN, the CP21 and CP22 forms for leavers and joiners, and the yearly CP8D-E, CP22-A and EA Form. This article tells you which report to use for which submission, what each contains, and how to create it.
Where: Payroll › Dashboard › View Reports › Create Report › Tax Reports or Contribution Reports
You need:
- Contribution Reports for EPF, SOCSO, EIS, HRDF and Zakat
- Tax Filing for SOCSO + EIS and for the LHDN forms
- Create/View Payroll Reports to create the final report
Before You Start
Close every batch for the month. These reports count every payslip that is not inactive, including Open and Pending ones.
Check each batch's months. Contribution reports pick batches by Contribution month, and the tax forms and SOCSO + EIS by Payroll Month.
Check hire and termination details. CP22 picks up employees hired in the month, and CP21 and CP22-A employees who left. CP21 only lists leavers whose termination reason is leaving Malaysia.
How to create a Malaysian report
- Select View Reports › Create Report and choose the report. It opens in a new tab.
- Choose the Year, and the Month for monthly reports. The table fills once they are set.
- Narrow it if needed: search by name, or filter by Subsidiary, Branch, Cost centre or Group. The tax forms offer Search, Subsidiary and Cost Centre.
- Select Create reports. The window lists each file.
- Select Preview next to each file. Most files download straight away; the per-employee PDF forms are added to Payroll Reports as a preview entry.
- For reports that show an Authorized Signatory chip, select it and confirm you are authorised. Your signature is then added to each document. If you skip it, KAMI asks whether you are sure.
- Select Create Final Report. KAMI creates one record in Payroll Reports holding the files, and for the employee forms puts each employee's form in their Profile › Documents.
- Download the files and submit them to the agency. KAMI does not submit for you. Record the payment on the record — see Monthly tax and contribution reports.
Monthly contribution reports
| Report | For | Shows | Files |
|---|---|---|---|
| EPF | KWSP (Employees Provident Fund) | ID Number, Basic Wage, Employee contribution, Employer contribution, Total Contribution | Employee list (PDF) in the Borang A layout, and Employee list (CSV) with Member No, IC No, Name, Wages, EM Share and EMP Share. The final report keeps the PDF |
| SOCSO | PERKESO (Social Security Organisation) | ID Number, Total Contribution | Employee list (PDF) in the Borang 8A layout, and Employee list (TXT) to upload to the PERKESO portal. The final report keeps the PDF |
| EIS | Employment Insurance System | ID Number, Total Contribution | Employee list (Excel) |
| SOCSO + EIS | PERKESO, combined | SOCSO (Employee), SOCSO (Employer), EIS (Employee), EIS (Employer), Total Payable | Employee list (TXT), one combined upload file |
| HRDF | HRD Corp levy | ID Number, Wages, Basic, Additional Earnings, Total Contributions | Employee list (CSV) |
| Zakat | Zakat deductions | ID Number, Total Contribution, Year to date Contribution | Employee list (Excel), a monthly payment form |
EPF, SOCSO and Zakat also ask for an Authorized Signatory.
Monthly tax reports
| Report | For | Shows | Files |
|---|---|---|---|
| LHDN | Monthly tax deductions (PCB) | Total Period Income Tax per employee | Employee list (PDF), and Company tax file (TXT) to upload to e-Data PCB |
| CP21 | Notifying LHDN of an employee leaving Malaysia | Total Wages, Bonus and Commissions, Total Tax Gross up, Total Fixed Allowances, Leave Compensation | Terminated Employee Form (PDF), one per employee |
| CP22 | Notifying LHDN of a new employee | Total Wages, Bonus and Commissions, Total Tax Gross up, Total Fixed Allowances | New Employee Form (PDF), one per employee |
Yearly tax reports
| Report | For | Shows | Files |
|---|---|---|---|
| CP8D-E | The employer's yearly return of employees' remuneration | EPF, Zakat, SOCSO, Total Gross Remuneration, Tax Exempt Allowances, Tax Deduction | Employee list (Txt) + Company details (Txt) in a zip folder |
| CP22-A | Notifying LHDN of employees who left during the year | Same columns as CP22 | Terminated Employee Form (PDF) |
| EA Form | Each employee's yearly statement of remuneration | Total Wages, Bonus and Commissions, Total Fixed Allowances, Total Tax Payable, Gross Pension | Employee Filing (PDF), one per employee, put in their documents by the final report |
CP21, CP22, CP22-A and EA Form ask for an Authorized Signatory.
Tips
- Create SOCSO or SOCSO + EIS, not both. Pick the one your PERKESO submission uses.
- Run CP22 in the month someone joins, and CP21 before an employee leaves Malaysia, rather than waiting for year-end.
- Preview the EA Forms before the final report. The final report puts a form in every employee's documents.
- Check the Zakat year to date against your own records. It totals the whole calendar year.
- Keep every submitted file with the date you sent it.
Troubleshooting / FAQ
Q: A leaver isn't on CP21. CP21 only lists employees whose termination reason is leaving Malaysia. Use CP22-A for other leavers.
Q: A new joiner isn't on CP22. Check their hire date is in the selected month and year.
Q: The Create reports button doesn't appear. It appears once the table has data. Check the year and month, and that you have Create/View Payroll Reports.
Q: EPF totals don't match KWSP's table. Check the contribution type's rate and rounding. See Contribution types.